Analysis
HTS 4203.40.30 covers of reptile leather under heading 4203 (articles of apparel and clothing accessories, of leather or of composition leather).
Rates on the nearby lines range from duty-free to 14%. The costliest confusion would be with 4203.29.30 (other: men's) at 14%, a difference of 9.1 points on the customs value.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4.9%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 4.9% of the customs value, which is in the middle of the rates in chapter 42 (34th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $490 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 7.1 times the general rate.
Census statistics map these goods to NAICS 315990 (Apparel Accessories and Other Apparel Manufacturing), an industry of 729 US establishments employing 7,925 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4203.10.20 | Of reptile leather | 4.7% |
| 4203.10.40 | Articles of apparel: other | 6% |
| 4203.21.20 | Baseball and softball gloves and mitts (including batting gloves): batting gloves | 3% |
| 4203.21.40 | Baseball and softball gloves and mitts (including batting gloves): other | Free |
| 4203.21.55 | Cross-country ski gloves, mittens and mitts | 3.5% |
| 4203.21.60 | Ski or snowmobile gloves, mittens and mitts: other | 5.5% |
| 4203.21.70 | Specially designed for use in sports: ice hockey gloves | Free |
| 4203.21.80 | Specially designed for use in sports: other | 4.9% |
| 4203.29.05 | With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers | 12.6% |
| 4203.29.08 | Wholly of leather: other | 14% |
| 4203.29.15 | With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers | 14% |
| 4203.29.18 | Other: other | 14% |
| 4203.29.20 | Other: not seamed | 12.6% |
| 4203.29.30 | Other: men's | 14% |
| 4203.29.40 | For other persons: not lined | 12.6% |
| 4203.29.50 | For other persons: lined | 12.6% |
| 4203.30.00 | Belts and bandoliers with or without buckles | 2.7% |
| 4203.40.60 | Other clothing accessories: other | Free |